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2016 (4) TMI 723 - MADRAS HIGH COURT

2016 (4) TMI 723 - MADRAS HIGH COURT - TMI - Whether the Tribunal is justified in disposing the appeal filed by the State without considering and disposing the appeal filed by the petitioner in the interest of justice both to the petitioner and the respondent - Held that:- the second appeal filed by the assessee before the Tribunal, which was anterior in point of time, is now pending. Therefore, the third question of law deserves to be answered in favour of the assessee. - Decided partly in favo .....

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d counsel for the petitioner and Mr.S. Kanmani Annamalai, learned Additional Government Pleader (Taxes) for the respondent. 3. The petitioner/assessee is carrying on hotel business. The Assistant Commissioner (CT) passed an order dated 28.2.2011 for the assessment year 2003-04, accepting the total and taxable turnover reported by the assessee. However, a revision of assessment was made on the estimation of sale of liquor to an extent of ₹ 85,25,535/- on the ground that the reported sales w .....

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he Sales Tax Appellate Tribunal under Section 36 in T.A.No.19/2012. As against that portion of the order of the First Appellate Authority setting aside the estimated sales omission, the Revenue filed an appeal in S.T.A.No. 17/2013 before the very same Tribunal. 6. Despite the fact that both appeals arose out of a common order passed by the First Appellate Authority, the Tribunal took up for hearing the appeal of the Department, which was subsequent in point of time and disposed it of independent .....

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